9911796707
TMI Blog2024 (7) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... AR is to remand this matter to the AO and direct him to take a decision in matter after PCCIT(E), Delhi, had disposed off the assessee s application for condonation of delay in filing the return of income. On identical situation, the Chennai Bench of the Tribunal in the case of Ms/. Papathiyammal Pitchai Education Trust [ 2023 (10) TMI 1404 - ITAT CHENNAI] had restored the matter to AO and directed the AO to take a decision after the outcome of the condonation petition filed by the assessee. Appeal filed by the assessee is allowed for statistical purposes. - SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER For the Assessee : Shri. Ravishankar, Advocate For the Revenue : Shri. V. Parithivel, JCIT(DR)(ITAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing From No. 10 as per the CBDT Circular No. 30/2019, dated 17/12/2019, as a natural corollary even the return of income filed by the appellant is also deemed to have been condoned. 5. The learned Commissioner of Income-tax [Appeals] and the learned assessing officer failed to appreciate that the non-filing of the return within the due date as specified in the provisions of section 139 [1] of the Act was beyond the control of the appellant and was also not deliberate or intentional and it is merely a technical breach by the appellant for not filing the return of income within the due date as specified under section 139 [1] of the Act, for which the appellant cannot be and should not be penalized by not allowing the eligible claim of accu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns and other benefits given to a charitable institution, on the facts and circumstances of the case. 10. Without prejudice, the appellate order passed by the learned Commissioner of Income-tax [Appeals], is against the principles of natural justice, since the appellant was not afforded a reasonable opportunity of hearing to make its submission, consequently the impugned appellate order passed requires to be cancelled, on the facts and circumstances of the case. 11. Without prejudice, to the right to seek waiver as per the parity of reasoning of the decision of the Hon'ble Apex Court in the case of Karanvir Singh 349 ITR 692, the Appellant denies itself liable to be charged to interest under section 234 B of the Income Tax Act on the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CIT(E), Bangalore, order dated 11.12.2020, condoning the delay in filing Form 10B in view of circular No.10/2019 dated 22.05.2019 [refer para 4(ii)]. However, despite the CIT(E) having accepted the situation of condoning the delay in filing Form 10 and Form 10B, the FAA did not grant the benefit of accumulation of income under section 11(2) of the Act, since there was no evidence on record for condonation of delay in filing the return of income. 5. Aggrieved by the order of the CIT(E), assessee has filed the present appeal before the Tribunal. The learned Counsel for the assessee had filed a Paper Book comprising of 26 pages enclosing therein the certificate of registration under section 12A of the Act, copy of Form 10AC being the renewa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due date specified under section 139(1) of the Act. The learned DR submitted that assessee has only produced the order of CIT(E) wherein delay in filing Form 10 and Form 10B was condoned. It is submitted that since delay in filing the return of income has not been condoned, CIT(A) was justified in not allowing accumulation of income under section 11(2) of the Act. 8. We have heard the rival submissions and perused the material on record. From 10 and Form 10B have been filed belatedly by the assessee. However, the delay in filing Form 10 and Form 10B has been condoned by the CIT(E). There is a delay in filing the return of income and assessee has filed application for condonation, which is pending consideration. The limited prayer of the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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